006.05.212-GR-7. SERVICES SUBJECT TO TAX - TELEPHONE TELECOMMUNICATIONS AND RELATED SERVICES:
AR ADC 006.05.212-GR-7Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-7
006.05.212-GR-7. SERVICES SUBJECT TO TAX - TELEPHONE TELECOMMUNICATIONS AND RELATED SERVICES:
2. “Conference bridging service” means an ancillary service that links two (2) or more participants of an audio or video conference call and may include the provision of a telephone number. Conference bridging service does not include the telecommunications service used to reach the conference bridge.
6. “Mobile wireless service” means a telecommunications service that is transmitted, conveyed, or routed regardless of the technology used, whereby the origination or termination points of the transmission, conveyance, or routing are not fixed, including, by way of example only, telecommunications services that are provided by a commercial mobile radio service provider.
a. Telecommunications service means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points. Telecommunications service includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing without regard to whether such service is referred to as voice over internet protocol services or is classified by the Federal Communications Commission as enhanced or value added. Telecommunications services include, but are not limited to fixed wireless service, mobile wireless service, paging service, and value-added nonvoice data service.
(7) Radio and television audio and video programming services, regardless of the medium, including the furnishing of transmission, conveyance, and routing of such services by the programming service provider. Radio and television audio and video programming services include, but are not limited to, cable service as defined in 47 U.S.C. § 522(6), as in effect on January 1, 2007, and audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 C.F.R. 20.3, as in effect on January 1, 2007;
9. “Value-added nonvoice data service” means a service that otherwise meets the definition of telecommunications services in which computer processing applications are used to act on the form, content, code, or protocol of the information or data primarily for a purpose other than transmission, conveyance, or routing.
B. BUNDLED TRANSACTIONS. A bundled transaction is the retail sale of two (2) or more products, except real property and services to real property, where the products are otherwise distinct and identifiable and the products are sold for one non-itemized price. (See GR-93) In the case of a bundled transaction that includes a telecommunications service, ancillary service, internet access, or audio or video programming service the following rules will apply:
1. If the price is attributable to products that are taxable and products that are nontaxable, the portion of the price attributable to the nontaxable products is also subject to tax unless the provider can identify, by reasonable and verifiable standards, the portion of the products that are nontaxable from its books and records.
2. If the price is attributable to products that are subject to tax at different tax rates, the total price is attributable to the products subject to the highest tax rate unless the provider can identify, by reasonable and verifiable standards, the portion of the price attributable to the products subject to the lower tax rate from its books and records.
Credits
AUTHORITY: Ark. Code Ann. § 26-52-315
Current with amendments received through May 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.212-GR-7, AR ADC 006.05.212-GR-7
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